2018 (6) TMI 1530

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....ondent : Shri Pawan Kumar Singh (Supdt.) AR ORDER Per: Archana Wadhwa On matter being called neither anybody appeared nor is there any adjournment request in spite of notice of hearing having been sent to them well in advance. Accordingly, after hearing learned A.R., we proceed to decide the appeal itself. 2. In this case, the appellant is a sub-contractor to M/s Utility Powertech Ltd. ("UPL" ....

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....s that the appellant should be paying tax and they are doing so. The appellants are making a case that there is no revenue loss and it is only a question of procedure not being followed because the appellants were not having adequate knowledge of law and he requests that the appeal may be heard without any pre-deposit. 3. Opposing the prayer, learned A.R. for Revenue submits that it is not possib....